The "Fifth Edition"of "Defined Benefit Answer Book" provides expert guidance on the complex rules governing defined benefit pension plans. In this comprehensive resource, you are guided, step by step, through the maze of factors that must be considered when designing and administering these plans. Among the crucial questions answered are: Does a company's financial stability affect plan design?Can plans be designed to provide enhanced benefits to key employees?Are there ways of establishing hours of service without counting actual hours? Can a defined benefit plan be designed so that there is no discrimination testing each year?Can a defined benefit plan be designed to primarily benefit the key employees?Are there any dvantages to having a defined contribution plan and a defined benefit plan together, and how are they administered?What must an employer do to satisfy minimum funding requirements after PPA? What restrictions are imposed if a plan is considered underfunded after PPA?What distribution election forms must be provided to a participant?How can a QDRO be prepared for a defined benefit plan?How are maximum benefit limitations determined under a plan?How are benefits calculated and converted to alternate forms of payment?How does the funding of a plan affect benefit distributions?What administrative issues must be considered for a plan that is covered by the Pension Benefit Guaranty Corporation?How are cash balance plans similar and different from traditional defined benefit plans?And much more! "Defined Benefit Answer Book "has been updated to include: Analysis of the Moving Ahead for Progress in the 21st Century (MAP-21) law and its effect on fundingAdditional guidance on how to terminate defined benefit plans, whether they are subject to PBGC or not, and how to deal with overfunded and underfunded plansUpdated chapter on funding-based benefit restrictions under the Pension Protection Act of 2006 (PPA)An updated chapter on minimum funding standardsAn updated chapter on freezing defined benefit plans to help administrators through the rough economic times, including the challenges posed by Code Section 401(a)(26)A revised chapter on administration of cash balance plans, including final and proposed regulations and a discussion of requirements related to ageA revised chapter on filing Schedules SB and MB forms for 2008 to 2012Examples and information regarding the changes made to defined benefit plans under PPA; fully updated for the regulations issued to date regarding: Minimum required funding changesMaximum deductions of ontributions Employee noticesDistributionsGuidance on funding relief under the Pension Relief Act of 2010 (PRA)End-of-year valuation date guidance under PPA